BUA Cement (NSA:BUACEMENT) Pre-Tax Income: ₦634,911 Mil (TTM As of Jun. 2026)

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NSA:BUACEMENT BUA Cement PLC NSA:BUACEMENT
94 GF Score
Price ₦270.00
GF Value ₦160.34
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is BUA Cement Pre-Tax Income?

BUA Cement NSA:BUACEMENT -2.91% 94 Pre-Tax Income is ₦634,911 Mil as of Jun. 2026. GuruFocus rates NSA:BUACEMENT with a GF Score™ of 94/100 and a GF Value™ of ₦160.34 (Significantly Overvalued). The stock has 3 warning signs investors should review.

Pretax income is the income that a company earns before paying income taxes. BUA Cement's pretax income for the three months ended in Jun. 2026 was ₦191,753 Mil. Its pretax income for the trailing twelve months (TTM) ended in Jun. 2026 was ₦634,911 Mil. BUA Cement's pretax margin was 51.28%.

During the past 6 years, BUA Cement's highest Pretax Margin was 47.81%. The lowest was 11.37%. And the median was 35.47%.


BUA Cement  (NSA:BUACEMENT) Pre-Tax Income Explanation

BUA Cement's Pretax Margin for the quarter that ended in Jun. 2026 is calculated as

Pretax Margin=Pretax Income/Revenue
=191753.042/373946.055
=51.28%

During the past 6 years, BUA Cement's highest Pretax Margin was 47.81%. The lowest was 11.37%. And the median was 35.47%.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.


BUA Cement Pre-Tax Income Related Terms


BUA Cement Pre-Tax Income Historical Data

* Premium members only.

The historical data trend for BUA Cement's Pre-Tax Income can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

BUA Cement Pre-Tax Income Chart

BUA Cement Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Pre-Tax Income
Get a 7-Day Free Trial 103,139.41 121,107.91 67,642.48 102,438.07 465,252.96

BUA Cement Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Pre-Tax Income Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 114,396.83 126,303.48 124,146.31 192,684.54 191,753.04

NSA:BUACEMENT vs CRH, MLM, VMC: Pre-Tax Income Comparison

For the Building Materials subindustry, BUA Cement's Pre-Tax Income, along with its competitors' market caps and Pre-Tax Income data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


BUA Cement Pre-Tax Income vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, BUA Cement's Pre-Tax Income distribution charts can be found below:

* The bar in red indicates where BUA Cement's Pre-Tax Income falls into.


NSA:BUACEMENT
94GF Score
BUA Cement PLC NSA:BUACEMENT
Pre-Tax Income is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

BUA Cement Pre-Tax Income Calculation

This is the income that a company earns before paying income taxes.

BUA Cement's Pretax Income for the fiscal year that ended in Dec. 2025 is calculated as

Pretax Income=Operating Income+Non Operating Income+Interest Expense+Interest Income+Other
=504032.657++-46292.444+17010.577+-9497.834
=465,253

BUA Cement's Pretax Income for the quarter that ended in Jun. 2026 is calculated as

Pretax Income=Operating Income+Non Operating Income+Interest Expense+Interest Income+Other
=192426.695++-12163.593+7451.572+4038.368
=191,753

Pre-Tax Income for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ₦634,911 Mil.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Pre-Tax Income →
What does a Pre-Tax Income of ₦634,911 Mil mean?
BUA Cement (NSA:BUACEMENT) has a Pre-Tax Income of ₦634,911 Mil as of Jun. 2026. Pre-Tax Income is the total earnings before taxes but after all operating and interest expenses. View historical data on BUA Cement and its competitors.
Is BUA Cement's Pre-Tax Income too high?
BUA Cement's current Pre-Tax Income is ₦634,911 Mil. Overall, BUA Cement has a GF Score™ of 94/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does BUA Cement's Pre-Tax Income compare to CRH and MLM?
BUA Cement's Pre-Tax Income of ₦634,911 Mil can be compared against companies in the Building Materials industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Pre-Tax Income for a Building Materials company?
A good Pre-Tax Income depends on the Building Materials industry context. However, Pre-Tax Income should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Pre-Tax Income mean?
A high Pre-Tax Income can signal that a stock is expensive relative to its fundamentals. Pre-Tax Income is the total earnings before taxes but after all operating and interest expenses. View historical data on BUA Cement and its competitors. BUA Cement's current Pre-Tax Income is ₦634,911 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BUA Cement stock overvalued right now?
Based on GuruFocus' analysis, BUA Cement (NSA:BUACEMENT) is currently considered Significantly Overvalued. The stock's GF Value™ is ₦160.34, compared to a current price of ₦270.00 — trading 68.4% above its estimated fair value. The current Pre-Tax Income is ₦634,911 Mil. BUA Cement's overall GF Score™ is 94/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Pre-Tax Income calculated?
Pre-Tax Income is calculated from a company's financial statements. For BUA Cement (NSA:BUACEMENT), the current Pre-Tax Income is ₦634,911 Mil as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is BUA Cement (NSA:BUACEMENT) Overvalued in 2026?

Based on GuruFocus' analysis, BUA Cement stock appears to be overvalued. The current stock price of ₦270.00 is trading 68.4% above its estimated GF Value™ of ₦160.34. GuruFocus considers BUA Cement to be Significantly Overvalued.

Key valuation signals for NSA:BUACEMENT:

  • Pre-Tax Income: ₦634,911 Mil
  • GF Value™: ₦160.34 vs. price of ₦270.00 (68.4% above fair value)
  • GF Score™: 94/100 with 3 warning signs

No single metric tells the full story. See the NSA:BUACEMENT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


BUA Cement Business Description

Address 32 Churchgate Street, Victoria Island, lagos, NGA
BUA Cement PLC is engaged in the manufacturing and sale of cement to the general public. The company generates revenue from the sale of bagged cement and sale of bulk cement. Geographically the company generates the majority of its revenue in Nigeria.
94GF Score

Get the complete analysis for NSA:BUACEMENT

Pre-Tax Income is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₦270.00
Price
₦160.34
GF Value